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IRS reminder to taxpayers affected by terrorist attacks in Israel: 2023 returns and payments are now due Oct. 7; other relief available

IR-2024-90, April 3, 2024

WASHINGTON — The Internal Revenue Service today reminded individuals and businesses affected by the terrorist attacks in the State of Israel that they have until Oct. 7, 2024, to file various federal returns, make tax payments and perform other time-sensitive tax-related actions.

In Notice 2023-71, posted Oct. 13, 2023, on IRS.gov, the IRS provided relief to taxpayers who, due to the terrorist attacks, may be unable to meet a tax-filing or tax-payment obligation, or may be unable to perform other time-sensitive tax-related actions.

Filing and payment relief

The notice postpones various tax filing and payment deadlines that occurred or will occur during the period from Oct. 7, 2023, through Oct. 7, 2024, (postponement period). As a result, affected individuals and businesses have until Oct. 7, 2024, to file returns and pay any taxes that were originally due during this period. Among other things, this includes:

  • 2023 individual and business returns and payments normally due on March 15 and April 15,

2024. These individuals and businesses have both more time to file and more time to pay.

  • Quarterly estimated income tax payments normally due on Jan. 16, April 15, June 17 and Sept. 16, 2024.
  • Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31, April 30 and July 31, 2024.
  • For eligible taxpayers, 2023 contributions to IRAs and health savings accounts.
  • Other retirement plan contributions and rollovers.

Other tax-related deadlines are postponed as well. Among other things, this includes individuals, corporations and tax-exempt organizations that had valid extensions to file their 2022 federal income tax returns, though payments for these returns do not get the extra time because they were due before the attacks occurred. See Notice 2023-71 and Rev. Proc. 2018-58 for details.

Who qualifies for relief?

  • Any individual whose principal residence is in Israel, the West Bank or Gaza (the covered area), as well as any business entity or sole proprietor whose principal place of business is in the covered area. Any taxpayer with an address of record in Israel, Gaza or the West Bank does not need to contact the IRS to get relief. That’s because the IRS has automatically identified and provided relief to these taxpayers, based on addresses shown on previously filed returns.
  • Any individual, business or sole proprietor, or estate or trust whose books, records or tax preparer is located in the covered area.
  • Anyone killed, injured, or taken hostage due to the terrorist attacks.
  • Any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area, such as a relief worker.

Eligible taxpayers, or their representatives, whose filing address is outside the covered area can obtain relief by calling the IRS disaster hotline at 866-562-5227. Alternatively, international callers may call 267-941-1000.

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS for the postponement period, the taxpayer should call the number on the notice to have the penalty abated.

Reminder about tax-preparation assistance

Any individual or family whose adjusted gross income (AGI) was $79,000 or less in 2023 can use IRS Free File’s Guided Tax Software at no cost. There are products in English and Spanish.

Another Free File option is Free File Fillable Forms. These are electronic federal tax forms, equivalent to a paper 1040, and are designed for taxpayers who are comfortable filling out IRS tax forms. Anyone, regardless of income, can use this option.

Members of the military also have another option. MilTax, a Department of Defense program, offers free return preparation software and electronic filing for federal tax returns and up to three state income tax returns. It’s available for all military members and some veterans, with no income limit.